The balance of the accounting ledger is established by verifying that every debit matches its respective credit entry.

通过核验每笔借方与相应贷方条目是否匹配，来确定会计分类账的余额状态。

金山词霸

To review that all price changing and credit entry are properly authorized.

审阅所有价格变动及冲减是否经过批准.

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A debit entry increases an asset account while a credit entry decreases it.

借方记录增加资产账户的数额,而贷方记录会减少这个账户的金额.

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The company shall implement double entry ( debit entry and credit entry ) and accrual basis in Accounting.

公司采用国际通用的权责发生制和借贷记帐法记帐.

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